Spain Postpones Veri*factu Compliance Deadlines for Taxpayers
The Spanish Tax Administration has officially postponed the mandatory implementation deadlines of the Veri*factu regulation, which governs the technical standards for invoicing software used by companies and professionals. This framework is part of a broader effort to modernize digital invoicing and promote greater transparency in business transactions.
Extended Compliance Deadlines
The revised timeline was introduced through Royal Decree 254/2025, which amends Royal Decree 1007/2023, and was published in the Boletín Oficial del Estado (BOE) on April 2, 2025. The decree outlines updated compliance deadlines for various categories of taxpayers:
- Corporate taxpayers now have until January 1, 2026, to comply—postponing the previous deadline of July 1, 2025, by six months.
- All other taxpayers must meet the requirements by July 1, 2026.
- Software developers and providers operating under multi-year maintenance agreements signed before the start of the nine-month preparation period have also been granted an extended deadline of January 1, 2026.
The extension is attributed to the regulatory complexity involved in finalizing the law, as well as the delayed publication of Ministerial Order HAC/1177/2024, which was not released until October 17, 2024. This order outlines the technical, functional, and content-related criteria referred to in Royal Decree 1007/2023.
By postponing the enforcement dates, the authorities aim to provide a smoother adjustment period for enterprises and software vendors as they adapt to the new requirements.
Taxpayers Excluded from the Obligation
Taxpayers already using the Immediate Information Supply (SII) system for VAT reporting are excluded from the Veri*factu obligation, as their existing platforms are considered compliant regarding data integrity and reliability. The same exemption applies to invoices issued for operations documented by the recipient or a third party due to mandatory regulations.
There’s more you should know about e-invoicing in Spain – learn more about the new and upcoming regulations.
